Definition of 26 U.S.C. § 7201 (Definition of Willfully) The term “willfully


26 U.S.C. § 7201 (Definition of Willfully) The term “willfully means the voluntary and intentional violation of a known legal duty, in other words, acting with the specific intent to avoid paying a tax imposed by the income tax laws or to avoid assessment of a tax that it was the legal duty of the defendant to pay to the government, and that the defendant knew it was his/her legal duty to pay. Committee Comment